CBAM Simplification: What importers need to know

Clearer Compliance Path for 2026

The Council of the European Union has adopted a regulation to simplify and streamline the Carbon Border Adjustment Mechanism (CBAM) as part of the Omnibus I legislative package. This comes as businesses prepare for mandatory CBAM compliance from January 2026.

Key Benefits for Importers

•  New exemption threshold: Imports under 50 tonnes per year (per importer, excluding hydrogen and electricity) are now exempt from CBAM obligations. This change is expected to benefit SMEs and small-scale importers.

•  Smoother 2026 transition: Importers will be allowed to bring in CBAM goods while awaiting registration, under certain conditions, ensuring no disruption in supply chains.

•  Simplified compliance: Improvements affect authorisation procedures, emissions data collection, verification processes, penalties, and customs representative rules.

Climate Ambition Maintained

While administrative burdens are reduced, climate ambition remains intact: 99% of embedded emissions in CBAM goods will still be covered.

Next Steps for Businesses

The updated regulation will be published in the EU Official Journal in the coming days and enter into force three days later. Importers should continue preparing for 2026 obligations, while reviewing whether the new 50-tonne exemption applies to them.

For tailored guidance on CBAM compliance and exemptions, contact our customs experts today.